1 Introduction

Hi, welcome to PTAPP! Currently would need to differentiate the two Hawaii answers as separate jurisdictions, due to jurisdiction_name values.

2 International Representativeness

Great turnout internationally this year.

3 Survey Limitations

Just as an example to tie data into the choropleth, since the international map did not coincide with the national US state jurisdictions pulled as example data for this exercise.

This map colors the jurisdiction polygons by the number of total questions & nested sub-questions responded to.

Below is a table of the number of missing responses per question. If one question had 10 nested questions, and one jurisdiction did not answer, that equates to 10 missing responses. For this exercise, responded_to = 0 was randomly assigned and not translated from IAAO’s true PTAPP 2017 data.

Count of Unanswered Questions, Multiplied by Num. Sub Questions
Question Number Number of Missing Responses
3 1
4 4
6 2
8 40
10 10

4 Question 1

Full Contact Information
Jurisdiction Response
1 Alabama Department of Revenue Property Tax Division
2 Alaska State of Alaska, Assessor
3 Arizona Arizona Department of Revenue
4 Arkansas Arkansas Assessment Coordination Department (ACD)
5 California California State Board of Equalization
6 Colorado Colorado Department of Local Affairs
7 Connecticut Connecticut Office of Policy and Management
8 Delaware Sussex County
9 Florida Florida Department of Revenue
10 Georgia GA Department of Revenue
11 Hawaii County of Kauai
12 Hawaii County of Maui
13 Idaho Idaho State Tax Commission

4.1 Comments

More responses than received in 2012’s edition of PTAPP.

5 Question 2

Job Title
Jurisdiction Response
1 Alabama Director Lorem
2 Alaska Director Ipsum
3 Arizona Director FakeData
4 Arkansas Revenue Admin
5 California Administrator
6 Colorado Head of Dept
7 Connecticut Chair of Dept
8 Delaware Director Valorem
9 Florida Administrator II
10 Georgia Administrator III
11 Hawaii Head of Tax
12 Hawaii Chair of Tax
13 Idaho Director Lorem of Ipsum

5.1 Comments

Placeholder text.

6 Question 3

Agency/Division Web Site Address
Jurisdiction Response
1 Alabama https://revenue.alabama.gov/property-tax/
2 Alaska www.commerce.alaska.gov/web/dcra/officeofthestateassessor.aspx
3 Arizona https://www.azdor.gov/
4 Arkansas http://www.arkansas.gov/acd/
5 California www.boe.ca.gov
6 Colorado www.colorado.gov/dola/property-taxation
7 Connecticut http://www.ct.gov/opm
8 Delaware sussexcountyde.gov
9 Florida http://floridarevenue.com/property/Pages/default.aspx
10 Georgia etax.dor.ga.gov
11 Hawaii www.kauaipropertytax.com
12 Hawaii mauipropertytax.com and a section in mauicounty.gov
13 Idaho tax.idaho.gov

6.1 Comments

Placeholder text.

7 Question 4

Complete response data listed in the table below.

How has the number of assigned staff positions currently budgeted in the property tax division of your agency changed since 2012?
Jurisdiction Question Response
1 Alabama Number of staff members in the office NA
2 Alaska Number of staff members in the office 2
3 Arizona Number of staff members in the office 24
4 Arkansas Number of staff members in the office 34
5 California Number of staff members in the office 97
6 Colorado Number of staff members in the office 37
7 Connecticut Number of staff members in the office 6
8 Delaware Number of staff members in the office 21
9 Florida Number of staff members in the office 160
10 Georgia Number of staff members in the office NA
11 Hawaii Number of staff members in the office 19
12 Hawaii Number of staff members in the office 43
13 Idaho Number of staff members in the office 39
14 Alabama Size Status NA
15 Alaska Size Status Same
16 Arizona Size Status Decreased
17 Arkansas Size Status Same
18 California Size Status Decreased
19 Colorado Size Status Same
20 Connecticut Size Status Decreased
21 Delaware Size Status Same
22 Florida Size Status Decreased
23 Georgia Size Status Same
24 Hawaii Size Status Same
25 Hawaii Size Status Increased
26 Idaho Size Status Increased

Demonstrations of ggplot2 vs plotly for same data:

7.1 Comments

Placeholder text. Notice the plotly vs ggplot2 graph differences (plotly is interactive). There is concern bundling many plotlys as their interactivity may slow down the document. Effects here are TBD.

8 Question 5

Raw data:

What are the roles and authorities of your agency?
Jurisdiction Question Response question_desc
1 Alabama Conduct Equalization studies NA What are the roles and authorities of your agency?
2 Alaska Conduct Equalization studies Yes What are the roles and authorities of your agency?
3 Arizona Conduct Equalization studies Yes What are the roles and authorities of your agency?
4 Arkansas Conduct Equalization studies No What are the roles and authorities of your agency?
5 California Conduct Equalization studies Yes What are the roles and authorities of your agency?
6 Colorado Conduct Equalization studies Yes What are the roles and authorities of your agency?
7 Connecticut Conduct Equalization studies Yes What are the roles and authorities of your agency?
8 Delaware Conduct Equalization studies No What are the roles and authorities of your agency?
9 Florida Conduct Equalization studies No What are the roles and authorities of your agency?
10 Georgia Conduct Equalization studies Yes What are the roles and authorities of your agency?
11 Hawaii Conduct Equalization studies No What are the roles and authorities of your agency?
12 Hawaii Conduct Equalization studies Yes What are the roles and authorities of your agency?
13 Idaho Conduct Equalization studies Yes What are the roles and authorities of your agency?
14 Alabama Conduct Ratio Studies Yes What are the roles and authorities of your agency?
15 Alaska Conduct Ratio Studies Yes What are the roles and authorities of your agency?
16 Arizona Conduct Ratio Studies Yes What are the roles and authorities of your agency?
17 Arkansas Conduct Ratio Studies Yes What are the roles and authorities of your agency?
18 California Conduct Ratio Studies Yes What are the roles and authorities of your agency?
19 Colorado Conduct Ratio Studies Yes What are the roles and authorities of your agency?
20 Connecticut Conduct Ratio Studies Yes What are the roles and authorities of your agency?
21 Delaware Conduct Ratio Studies No What are the roles and authorities of your agency?
22 Florida Conduct Ratio Studies Yes What are the roles and authorities of your agency?
23 Georgia Conduct Ratio Studies Yes What are the roles and authorities of your agency?
24 Hawaii Conduct Ratio Studies Yes What are the roles and authorities of your agency?
25 Hawaii Conduct Ratio Studies Yes What are the roles and authorities of your agency?
26 Idaho Conduct Ratio Studies Yes What are the roles and authorities of your agency?
27 Alabama Conduct Statewide assessment for Locally Assessed property NA What are the roles and authorities of your agency?
28 Alaska Conduct Statewide assessment for Locally Assessed property No What are the roles and authorities of your agency?
29 Arizona Conduct Statewide assessment for Locally Assessed property No What are the roles and authorities of your agency?
30 Arkansas Conduct Statewide assessment for Locally Assessed property No What are the roles and authorities of your agency?
31 California Conduct Statewide assessment for Locally Assessed property No What are the roles and authorities of your agency?
32 Colorado Conduct Statewide assessment for Locally Assessed property No What are the roles and authorities of your agency?
33 Connecticut Conduct Statewide assessment for Locally Assessed property No What are the roles and authorities of your agency?
34 Delaware Conduct Statewide assessment for Locally Assessed property No What are the roles and authorities of your agency?
35 Florida Conduct Statewide assessment for Locally Assessed property No What are the roles and authorities of your agency?
36 Georgia Conduct Statewide assessment for Locally Assessed property NA What are the roles and authorities of your agency?
37 Hawaii Conduct Statewide assessment for Locally Assessed property Yes What are the roles and authorities of your agency?
38 Hawaii Conduct Statewide assessment for Locally Assessed property NA What are the roles and authorities of your agency?
39 Idaho Conduct Statewide assessment for Locally Assessed property No What are the roles and authorities of your agency?
40 Alabama Conduct Statewide for Centrally Assessed Property NA What are the roles and authorities of your agency?
41 Alaska Conduct Statewide for Centrally Assessed Property No What are the roles and authorities of your agency?
42 Arizona Conduct Statewide for Centrally Assessed Property Yes What are the roles and authorities of your agency?
43 Arkansas Conduct Statewide for Centrally Assessed Property No What are the roles and authorities of your agency?
44 California Conduct Statewide for Centrally Assessed Property Yes What are the roles and authorities of your agency?
45 Colorado Conduct Statewide for Centrally Assessed Property Yes What are the roles and authorities of your agency?
46 Connecticut Conduct Statewide for Centrally Assessed Property No What are the roles and authorities of your agency?
47 Delaware Conduct Statewide for Centrally Assessed Property No What are the roles and authorities of your agency?
48 Florida Conduct Statewide for Centrally Assessed Property Yes What are the roles and authorities of your agency?
49 Georgia Conduct Statewide for Centrally Assessed Property Yes What are the roles and authorities of your agency?
50 Hawaii Conduct Statewide for Centrally Assessed Property NA What are the roles and authorities of your agency?
51 Hawaii Conduct Statewide for Centrally Assessed Property NA What are the roles and authorities of your agency?
52 Idaho Conduct Statewide for Centrally Assessed Property Yes What are the roles and authorities of your agency?
53 Alabama Credentialing Yes What are the roles and authorities of your agency?
54 Alaska Credentialing No What are the roles and authorities of your agency?
55 Arizona Credentialing Yes What are the roles and authorities of your agency?
56 Arkansas Credentialing Yes What are the roles and authorities of your agency?
57 California Credentialing Yes What are the roles and authorities of your agency?
58 Colorado Credentialing No What are the roles and authorities of your agency?
59 Connecticut Credentialing Yes What are the roles and authorities of your agency?
60 Delaware Credentialing No What are the roles and authorities of your agency?
61 Florida Credentialing Yes What are the roles and authorities of your agency?
62 Georgia Credentialing Yes What are the roles and authorities of your agency?
63 Hawaii Credentialing NA What are the roles and authorities of your agency?
64 Hawaii Credentialing Yes What are the roles and authorities of your agency?
65 Idaho Credentialing Yes What are the roles and authorities of your agency?
66 Alabama Education Yes What are the roles and authorities of your agency?
67 Alaska Education Yes What are the roles and authorities of your agency?
68 Arizona Education Yes What are the roles and authorities of your agency?
69 Arkansas Education Yes What are the roles and authorities of your agency?
70 California Education Yes What are the roles and authorities of your agency?
71 Colorado Education Yes What are the roles and authorities of your agency?
72 Connecticut Education Yes What are the roles and authorities of your agency?
73 Delaware Education Yes What are the roles and authorities of your agency?
74 Florida Education Yes What are the roles and authorities of your agency?
75 Georgia Education Yes What are the roles and authorities of your agency?
76 Hawaii Education Not Applicable What are the roles and authorities of your agency?
77 Hawaii Education Yes What are the roles and authorities of your agency?
78 Idaho Education Yes What are the roles and authorities of your agency?
79 Alabama Have Authority for Direct Equalization Yes What are the roles and authorities of your agency?
80 Alaska Have Authority for Direct Equalization No What are the roles and authorities of your agency?
81 Arizona Have Authority for Direct Equalization Yes What are the roles and authorities of your agency?
82 Arkansas Have Authority for Direct Equalization No What are the roles and authorities of your agency?
83 California Have Authority for Direct Equalization No What are the roles and authorities of your agency?
84 Colorado Have Authority for Direct Equalization No What are the roles and authorities of your agency?
85 Connecticut Have Authority for Direct Equalization No What are the roles and authorities of your agency?
86 Delaware Have Authority for Direct Equalization No What are the roles and authorities of your agency?
87 Florida Have Authority for Direct Equalization Not Applicable What are the roles and authorities of your agency?
88 Georgia Have Authority for Direct Equalization NA What are the roles and authorities of your agency?
89 Hawaii Have Authority for Direct Equalization Not Applicable What are the roles and authorities of your agency?
90 Hawaii Have Authority for Direct Equalization NA What are the roles and authorities of your agency?
91 Idaho Have Authority for Direct Equalization Yes What are the roles and authorities of your agency?
92 Alabama Have Authority for Indirect Equalization No What are the roles and authorities of your agency?
93 Alaska Have Authority for Indirect Equalization Yes What are the roles and authorities of your agency?
94 Arizona Have Authority for Indirect Equalization No What are the roles and authorities of your agency?
95 Arkansas Have Authority for Indirect Equalization Yes What are the roles and authorities of your agency?
96 California Have Authority for Indirect Equalization Yes What are the roles and authorities of your agency?
97 Colorado Have Authority for Indirect Equalization Yes What are the roles and authorities of your agency?
98 Connecticut Have Authority for Indirect Equalization Yes What are the roles and authorities of your agency?
99 Delaware Have Authority for Indirect Equalization No What are the roles and authorities of your agency?
100 Florida Have Authority for Indirect Equalization Yes What are the roles and authorities of your agency?
101 Georgia Have Authority for Indirect Equalization Yes What are the roles and authorities of your agency?
102 Hawaii Have Authority for Indirect Equalization Not Applicable What are the roles and authorities of your agency?
103 Hawaii Have Authority for Indirect Equalization NA What are the roles and authorities of your agency?
104 Idaho Have Authority for Indirect Equalization Yes What are the roles and authorities of your agency?
105 Alabama Have Authority to Compel Reassessments NA What are the roles and authorities of your agency?
106 Alaska Have Authority to Compel Reassessments No What are the roles and authorities of your agency?
107 Arizona Have Authority to Compel Reassessments Yes What are the roles and authorities of your agency?
108 Arkansas Have Authority to Compel Reassessments Yes What are the roles and authorities of your agency?
109 California Have Authority to Compel Reassessments No What are the roles and authorities of your agency?
110 Colorado Have Authority to Compel Reassessments Yes What are the roles and authorities of your agency?
111 Connecticut Have Authority to Compel Reassessments No What are the roles and authorities of your agency?
112 Delaware Have Authority to Compel Reassessments No What are the roles and authorities of your agency?
113 Florida Have Authority to Compel Reassessments Yes What are the roles and authorities of your agency?
114 Georgia Have Authority to Compel Reassessments NA What are the roles and authorities of your agency?
115 Hawaii Have Authority to Compel Reassessments No What are the roles and authorities of your agency?
116 Hawaii Have Authority to Compel Reassessments Yes What are the roles and authorities of your agency?
117 Idaho Have Authority to Compel Reassessments Yes What are the roles and authorities of your agency?
118 Alabama Legal Advice Yes What are the roles and authorities of your agency?
119 Alaska Legal Advice Yes What are the roles and authorities of your agency?
120 Arizona Legal Advice No What are the roles and authorities of your agency?
121 Arkansas Legal Advice No What are the roles and authorities of your agency?
122 California Legal Advice Yes What are the roles and authorities of your agency?
123 Colorado Legal Advice No What are the roles and authorities of your agency?
124 Connecticut Legal Advice No What are the roles and authorities of your agency?
125 Delaware Legal Advice No What are the roles and authorities of your agency?
126 Florida Legal Advice No What are the roles and authorities of your agency?
127 Georgia Legal Advice Yes What are the roles and authorities of your agency?
128 Hawaii Legal Advice No What are the roles and authorities of your agency?
129 Hawaii Legal Advice NA What are the roles and authorities of your agency?
130 Idaho Legal Advice No What are the roles and authorities of your agency?
131 Alabama Performance Audits as Required By Law Yes What are the roles and authorities of your agency?
132 Alaska Performance Audits as Required By Law Yes What are the roles and authorities of your agency?
133 Arizona Performance Audits as Required By Law Yes What are the roles and authorities of your agency?
134 Arkansas Performance Audits as Required By Law Yes What are the roles and authorities of your agency?
135 California Performance Audits as Required By Law Yes What are the roles and authorities of your agency?
136 Colorado Performance Audits as Required By Law Yes What are the roles and authorities of your agency?
137 Connecticut Performance Audits as Required By Law Yes What are the roles and authorities of your agency?
138 Delaware Performance Audits as Required By Law Yes What are the roles and authorities of your agency?
139 Florida Performance Audits as Required By Law No What are the roles and authorities of your agency?
140 Georgia Performance Audits as Required By Law Yes What are the roles and authorities of your agency?
141 Hawaii Performance Audits as Required By Law No What are the roles and authorities of your agency?
142 Hawaii Performance Audits as Required By Law NA What are the roles and authorities of your agency?
143 Idaho Performance Audits as Required By Law No What are the roles and authorities of your agency?
144 Alabama Performance Audits By Request Only No What are the roles and authorities of your agency?
145 Alaska Performance Audits By Request Only No What are the roles and authorities of your agency?
146 Arizona Performance Audits By Request Only No What are the roles and authorities of your agency?
147 Arkansas Performance Audits By Request Only No What are the roles and authorities of your agency?
148 California Performance Audits By Request Only No What are the roles and authorities of your agency?
149 Colorado Performance Audits By Request Only No What are the roles and authorities of your agency?
150 Connecticut Performance Audits By Request Only No What are the roles and authorities of your agency?
151 Delaware Performance Audits By Request Only No What are the roles and authorities of your agency?
152 Florida Performance Audits By Request Only Yes What are the roles and authorities of your agency?
153 Georgia Performance Audits By Request Only NA What are the roles and authorities of your agency?
154 Hawaii Performance Audits By Request Only Yes What are the roles and authorities of your agency?
155 Hawaii Performance Audits By Request Only Yes What are the roles and authorities of your agency?
156 Idaho Performance Audits By Request Only Yes What are the roles and authorities of your agency?
157 Alabama Providing reference materials NA What are the roles and authorities of your agency?
158 Alaska Providing reference materials Yes What are the roles and authorities of your agency?
159 Arizona Providing reference materials Yes What are the roles and authorities of your agency?
160 Arkansas Providing reference materials Yes What are the roles and authorities of your agency?
161 California Providing reference materials Yes What are the roles and authorities of your agency?
162 Colorado Providing reference materials Yes What are the roles and authorities of your agency?
163 Connecticut Providing reference materials Yes What are the roles and authorities of your agency?
164 Delaware Providing reference materials No What are the roles and authorities of your agency?
165 Florida Providing reference materials Yes What are the roles and authorities of your agency?
166 Georgia Providing reference materials Yes What are the roles and authorities of your agency?
167 Hawaii Providing reference materials Yes What are the roles and authorities of your agency?
168 Hawaii Providing reference materials Yes What are the roles and authorities of your agency?
169 Idaho Providing reference materials No What are the roles and authorities of your agency?
170 Alabama Rule making NA What are the roles and authorities of your agency?
171 Alaska Rule making Yes What are the roles and authorities of your agency?
172 Arizona Rule making Yes What are the roles and authorities of your agency?
173 Arkansas Rule making Yes What are the roles and authorities of your agency?
174 California Rule making Yes What are the roles and authorities of your agency?
175 Colorado Rule making Yes What are the roles and authorities of your agency?
176 Connecticut Rule making Yes What are the roles and authorities of your agency?
177 Delaware Rule making Yes What are the roles and authorities of your agency?
178 Florida Rule making Yes What are the roles and authorities of your agency?
179 Georgia Rule making Yes What are the roles and authorities of your agency?
180 Hawaii Rule making Yes What are the roles and authorities of your agency?
181 Hawaii Rule making Yes What are the roles and authorities of your agency?
182 Idaho Rule making Yes What are the roles and authorities of your agency?
183 Alabama Standards for assessment practice, mapping, etc. Yes What are the roles and authorities of your agency?
184 Alaska Standards for assessment practice, mapping, etc. Yes What are the roles and authorities of your agency?
185 Arizona Standards for assessment practice, mapping, etc. Yes What are the roles and authorities of your agency?
186 Arkansas Standards for assessment practice, mapping, etc. Not Applicable What are the roles and authorities of your agency?
187 California Standards for assessment practice, mapping, etc. Yes What are the roles and authorities of your agency?
188 Colorado Standards for assessment practice, mapping, etc. Yes What are the roles and authorities of your agency?
189 Connecticut Standards for assessment practice, mapping, etc. No What are the roles and authorities of your agency?
190 Delaware Standards for assessment practice, mapping, etc. Yes What are the roles and authorities of your agency?
191 Florida Standards for assessment practice, mapping, etc. Yes What are the roles and authorities of your agency?
192 Georgia Standards for assessment practice, mapping, etc. Yes What are the roles and authorities of your agency?
193 Hawaii Standards for assessment practice, mapping, etc. Yes What are the roles and authorities of your agency?
194 Hawaii Standards for assessment practice, mapping, etc. Yes What are the roles and authorities of your agency?
195 Idaho Standards for assessment practice, mapping, etc. Yes What are the roles and authorities of your agency?
196 Alabama Technical Assistance Yes What are the roles and authorities of your agency?
197 Alaska Technical Assistance Yes What are the roles and authorities of your agency?
198 Arizona Technical Assistance Yes What are the roles and authorities of your agency?
199 Arkansas Technical Assistance Yes What are the roles and authorities of your agency?
200 California Technical Assistance Yes What are the roles and authorities of your agency?
201 Colorado Technical Assistance Yes What are the roles and authorities of your agency?
202 Connecticut Technical Assistance Yes What are the roles and authorities of your agency?
203 Delaware Technical Assistance Not Applicable What are the roles and authorities of your agency?
204 Florida Technical Assistance Yes What are the roles and authorities of your agency?
205 Georgia Technical Assistance Yes What are the roles and authorities of your agency?
206 Hawaii Technical Assistance Yes What are the roles and authorities of your agency?
207 Hawaii Technical Assistance Yes What are the roles and authorities of your agency?
208 Idaho Technical Assistance Yes What are the roles and authorities of your agency?

The following graphs display the response distribution of the 16 Sub Questions for Question 5.

8.1 Comments

Wow, great job people!

9 Question 6

Complete response data listed in the table below.

How many real property parcels are assessed in your state/province?
Jurisdiction Response
1 Alabama 2,832,889
2 Alaska 330,200
3 Arizona 3,223,734
4 Arkansas NA
5 California 12,000,000
6 Colorado 2,500,000
7 Connecticut NA
8 Delaware 536,910
9 Florida 10,256,318
10 Georgia NA
11 Hawaii 34,000
12 Hawaii 78,000
13 Idaho 1,010,000

9.1 Comments

Lots of parcels.

10 Question 7

Complete response data listed in the table below. This uses the datatable/DT framework rather than kable framework for tables. Note the differences.

10.1 Comments

Poor response rate for this question. Does this imply a lack of personal property in the equalization process for these jurisdictions?

11 Question 8

Complete response data listed in the table below.

What properties, if any, are centrally valued by the state/province?
Jurisdiction Question Response
1 Alabama Air Pollution Controls NA
2 Alaska Air Pollution Controls Locally Assessed as Real Property
3 Arizona Air Pollution Controls Locally Assessed as Personal Property
4 Arkansas Air Pollution Controls Not Taxable
5 California Air Pollution Controls Locally Assessed as Real Property
6 Colorado Air Pollution Controls Locally Assessed as Personal Property
7 Connecticut Air Pollution Controls Locally Assessed as Personal Property
8 Delaware Air Pollution Controls Not Taxable
9 Florida Air Pollution Controls Locally Assessed as Personal Property
10 Georgia Air Pollution Controls Not Taxable
11 Hawaii Air Pollution Controls Not Taxable
12 Hawaii Air Pollution Controls NA
13 Idaho Air Pollution Controls Not Taxable
14 Alabama All Are Assessed NA
15 Alaska All Are Assessed Mix of Central and Local Assessment
16 Arizona All Are Assessed NA
17 Arkansas All Are Assessed Both- Locally Assessed as Real & Personal Property
18 California All Are Assessed NA
19 Colorado All Are Assessed NA
20 Connecticut All Are Assessed Both- Locally Assessed as Real & Personal Property
21 Delaware All Are Assessed NA
22 Florida All Are Assessed NA
23 Georgia All Are Assessed NA
24 Hawaii All Are Assessed Locally Assessed as Real Property
25 Hawaii All Are Assessed NA
26 Idaho All Are Assessed Mix of Central and Local Assessment
27 Alabama Commercial Airlines NA
28 Alaska Commercial Airlines Both- Locally Assessed as Real & Personal Property
29 Arizona Commercial Airlines Centrally Assessed
30 Arkansas Commercial Airlines Centrally Assessed
31 California Commercial Airlines Locally Assessed as Personal Property
32 Colorado Commercial Airlines Centrally Assessed
33 Connecticut Commercial Airlines Locally Assessed as Real Property
34 Delaware Commercial Airlines Not Taxable
35 Florida Commercial Airlines Not Taxable
36 Georgia Commercial Airlines Centrally Assessed
37 Hawaii Commercial Airlines Not Taxable
38 Hawaii Commercial Airlines NA
39 Idaho Commercial Airlines Not Taxable
40 Alabama Electric Utilities or Electric Cooperatives Centrally Assessed
41 Alaska Electric Utilities or Electric Cooperatives Not Taxable
42 Arizona Electric Utilities or Electric Cooperatives Centrally Assessed
43 Arkansas Electric Utilities or Electric Cooperatives Centrally Assessed
44 California Electric Utilities or Electric Cooperatives Centrally Assessed
45 Colorado Electric Utilities or Electric Cooperatives Centrally Assessed
46 Connecticut Electric Utilities or Electric Cooperatives Locally Assessed as Real Property
47 Delaware Electric Utilities or Electric Cooperatives Locally Assessed as Real Property
48 Florida Electric Utilities or Electric Cooperatives Both- Locally Assessed as Real & Personal Property
49 Georgia Electric Utilities or Electric Cooperatives Centrally Assessed
50 Hawaii Electric Utilities or Electric Cooperatives Not Taxable
51 Hawaii Electric Utilities or Electric Cooperatives NA
52 Idaho Electric Utilities or Electric Cooperatives Centrally Assessed
53 Alabama Farm Equipment NA
54 Alaska Farm Equipment Locally Assessed as Personal Property
55 Arizona Farm Equipment Locally Assessed as Personal Property
56 Arkansas Farm Equipment Locally Assessed as Personal Property
57 California Farm Equipment Locally Assessed as Real Property
58 Colorado Farm Equipment Not Taxable
59 Connecticut Farm Equipment Locally Assessed as Personal Property
60 Delaware Farm Equipment Not Taxable
61 Florida Farm Equipment Not Taxable
62 Georgia Farm Equipment Locally Assessed as Personal Property
63 Hawaii Farm Equipment Not Taxable
64 Hawaii Farm Equipment NA
65 Idaho Farm Equipment Not Taxable
66 Alabama Farm Land NA
67 Alaska Farm Land Locally Assessed as Real Property
68 Arizona Farm Land Locally Assessed as Real Property
69 Arkansas Farm Land Locally Assessed as Real Property
70 California Farm Land Locally Assessed as Real Property
71 Colorado Farm Land Locally Assessed as Real Property
72 Connecticut Farm Land Locally Assessed as Real Property
73 Delaware Farm Land Locally Assessed as Real Property
74 Florida Farm Land Locally Assessed as Real Property
75 Georgia Farm Land Locally Assessed as Real Property
76 Hawaii Farm Land Locally Assessed as Real Property
77 Hawaii Farm Land Locally Assessed as Real Property
78 Idaho Farm Land Locally Assessed as Real Property
79 Alabama Gas Utilities NA
80 Alaska Gas Utilities Both- Locally Assessed as Real & Personal Property
81 Arizona Gas Utilities Centrally Assessed
82 Arkansas Gas Utilities Mix of Central and Local Assessment
83 California Gas Utilities Centrally Assessed
84 Colorado Gas Utilities Centrally Assessed
85 Connecticut Gas Utilities Locally Assessed as Real Property
86 Delaware Gas Utilities Locally Assessed as Real Property
87 Florida Gas Utilities Both- Locally Assessed as Real & Personal Property
88 Georgia Gas Utilities Centrally Assessed
89 Hawaii Gas Utilities Not Taxable
90 Hawaii Gas Utilities NA
91 Idaho Gas Utilities Centrally Assessed
92 Alabama Green Energy Producing Property NA
93 Alaska Green Energy Producing Property Both- Locally Assessed as Real & Personal Property
94 Arizona Green Energy Producing Property Centrally Assessed
95 Arkansas Green Energy Producing Property Mix of Central and Local Assessment
96 California Green Energy Producing Property Locally Assessed as Real Property
97 Colorado Green Energy Producing Property Mix of Central and Local Assessment
98 Connecticut Green Energy Producing Property Locally Assessed as Real Property
99 Delaware Green Energy Producing Property Not Taxable
100 Florida Green Energy Producing Property Not Taxable
101 Georgia Green Energy Producing Property NA
102 Hawaii Green Energy Producing Property Locally Assessed as Real Property
103 Hawaii Green Energy Producing Property Locally Assessed as Real Property
104 Idaho Green Energy Producing Property Centrally Assessed
105 Alabama Mineral Reserves NA
106 Alaska Mineral Reserves Not Taxable
107 Arizona Mineral Reserves Centrally Assessed
108 Arkansas Mineral Reserves Mix of Central and Local Assessment
109 California Mineral Reserves Locally Assessed as Real Property
110 Colorado Mineral Reserves Locally Assessed as Real Property
111 Connecticut Mineral Reserves Not Taxable
112 Delaware Mineral Reserves Not Taxable
113 Florida Mineral Reserves Locally Assessed as Real Property
114 Georgia Mineral Reserves Locally Assessed as Real Property
115 Hawaii Mineral Reserves Not Taxable
116 Hawaii Mineral Reserves NA
117 Idaho Mineral Reserves Not Taxable
118 Alabama Mines NA
119 Alaska Mines Both- Locally Assessed as Real & Personal Property
120 Arizona Mines Centrally Assessed
121 Arkansas Mines Centrally Assessed
122 California Mines Locally Assessed as Real Property
123 Colorado Mines Locally Assessed as Real Property
124 Connecticut Mines Locally Assessed as Real Property
125 Delaware Mines Not Taxable
126 Florida Mines Both- Locally Assessed as Real & Personal Property
127 Georgia Mines Locally Assessed as Real Property
128 Hawaii Mines Not Taxable
129 Hawaii Mines NA
130 Idaho Mines Both- Locally Assessed as Real & Personal Property
131 Alabama Natural Gas Pipeline NA
132 Alaska Natural Gas Pipeline Both- Locally assessed as Real & Personal Property
133 Arizona Natural Gas Pipeline Centrally Assessed
134 Arkansas Natural Gas Pipeline Centrally Assessed
135 California Natural Gas Pipeline Centrally Assessed
136 Colorado Natural Gas Pipeline Mix of Central and Local Assessment
137 Connecticut Natural Gas Pipeline Locally Assessed as Personal Property
138 Delaware Natural Gas Pipeline Locally Assessed as Real Property
139 Florida Natural Gas Pipeline Locally Assessed as Personal Property
140 Georgia Natural Gas Pipeline Centrally Assessed
141 Hawaii Natural Gas Pipeline Not Taxable
142 Hawaii Natural Gas Pipeline NA
143 Idaho Natural Gas Pipeline Centrally Assessed
144 Alabama Oil Inventory NA
145 Alaska Oil Inventory Locally Assessed as Personal Property
146 Arizona Oil Inventory Not Taxable
147 Arkansas Oil Inventory Mix of Central and Local Assessment
148 California Oil Inventory Locally Assessed as Real Property
149 Colorado Oil Inventory Not Taxable
150 Connecticut Oil Inventory Not Taxable
151 Delaware Oil Inventory Not Taxable
152 Florida Oil Inventory Not Taxable
153 Georgia Oil Inventory Both- Locally Assessed as Real & Personal Property
154 Hawaii Oil Inventory Not Taxable
155 Hawaii Oil Inventory NA
156 Idaho Oil Inventory Not Taxable
157 Alabama Oil Pipelines NA
158 Alaska Oil Pipelines Mix of Central and Local Assessment
159 Arizona Oil Pipelines Centrally Assessed
160 Arkansas Oil Pipelines Mix of Central and Local Assessment
161 California Oil Pipelines Centrally Assessed
162 Colorado Oil Pipelines Centrally Assessed
163 Connecticut Oil Pipelines Locally Assessed as Personal Property
164 Delaware Oil Pipelines Not Taxable
165 Florida Oil Pipelines Locally Assessed as Personal Property
166 Georgia Oil Pipelines Centrally Assessed
167 Hawaii Oil Pipelines Not Taxable
168 Hawaii Oil Pipelines NA
169 Idaho Oil Pipelines Centrally Assessed
170 Alabama Oil Refineries NA
171 Alaska Oil Refineries Both- Locally Assessed as Real & Personal Property
172 Arizona Oil Refineries Locally Assessed as Real Property
173 Arkansas Oil Refineries Both- Locally Assessed as Real & Personal Property
174 California Oil Refineries Locally Assessed as Real Property
175 Colorado Oil Refineries Locally Assessed as Real Property
176 Connecticut Oil Refineries Locally Assessed as Real Property
177 Delaware Oil Refineries Not Taxable
178 Florida Oil Refineries Both- Locally Assessed as Real & Personal Property
179 Georgia Oil Refineries Both- Locally Assessed as Real & Personal Property
180 Hawaii Oil Refineries Not Taxable
181 Hawaii Oil Refineries NA
182 Idaho Oil Refineries NA
183 Alabama Railroad Cars or Private Rail Cars Centrally Assessed
184 Alaska Railroad Cars or Private Rail Cars Locally Assessed as Personal Property
185 Arizona Railroad Cars or Private Rail Cars Centrally Assessed
186 Arkansas Railroad Cars or Private Rail Cars Mix of Central and Local Assessment
187 California Railroad Cars or Private Rail Cars Centrally Assessed
188 Colorado Railroad Cars or Private Rail Cars Centrally Assessed
189 Connecticut Railroad Cars or Private Rail Cars Locally Assessed as Personal Property
190 Delaware Railroad Cars or Private Rail Cars Not Taxable
191 Florida Railroad Cars or Private Rail Cars Centrally Assessed
192 Georgia Railroad Cars or Private Rail Cars Centrally Assessed
193 Hawaii Railroad Cars or Private Rail Cars Not Taxable
194 Hawaii Railroad Cars or Private Rail Cars NA
195 Idaho Railroad Cars or Private Rail Cars Centrally Assessed
196 Alabama Railways Centrally Assessed
197 Alaska Railways Both- Locally Assessed as Real & Personal Property
198 Arizona Railways Centrally Assessed
199 Arkansas Railways Centrally Assessed
200 California Railways Centrally Assessed
201 Colorado Railways Centrally Assessed
202 Connecticut Railways Locally Assessed as Real Property
203 Delaware Railways Locally Assessed as Real Property
204 Florida Railways Mix of Central and Local Assessment
205 Georgia Railways Centrally Assessed
206 Hawaii Railways Not Taxable
207 Hawaii Railways NA
208 Idaho Railways Centrally Assessed
209 Alabama Telecommunication Companies or Cooperatives NA
210 Alaska Telecommunication Companies or Cooperatives Both- Locally Assessed as Real & Personal Property
211 Arizona Telecommunication Companies or Cooperatives Centrally Assessed
212 Arkansas Telecommunication Companies or Cooperatives Centrally Assessed
213 California Telecommunication Companies or Cooperatives Centrally Assessed
214 Colorado Telecommunication Companies or Cooperatives Mix of Central and Local Assessment
215 Connecticut Telecommunication Companies or Cooperatives Locally Assessed as Real Property
216 Delaware Telecommunication Companies or Cooperatives Locally Assessed as Real Property
217 Florida Telecommunication Companies or Cooperatives Both- Locally Assessed as Real & Personal Property
218 Georgia Telecommunication Companies or Cooperatives Centrally Assessed
219 Hawaii Telecommunication Companies or Cooperatives Not Taxable
220 Hawaii Telecommunication Companies or Cooperatives NA
221 Idaho Telecommunication Companies or Cooperatives Centrally Assessed
222 Alabama Telecommunications Equipment NA
223 Alaska Telecommunications Equipment Both- Locally Assessed as Real & Personal Property
224 Arizona Telecommunications Equipment Centrally Assessed
225 Arkansas Telecommunications Equipment Locally Assessed as Real Property
226 California Telecommunications Equipment Mix of Central and Local Assessment
227 Colorado Telecommunications Equipment Locally Assessed as Personal Property
228 Connecticut Telecommunications Equipment Mix of Central and Local Assessment
229 Delaware Telecommunications Equipment Locally Assessed as Real Property
230 Florida Telecommunications Equipment Locally Assessed as Personal Property
231 Georgia Telecommunications Equipment Centrally Assessed
232 Hawaii Telecommunications Equipment Not Taxable
233 Hawaii Telecommunications Equipment NA
234 Idaho Telecommunications Equipment Mix of Central and Local Assessment
235 Alabama Toll Bridges NA
236 Alaska Toll Bridges Not Taxable
237 Arizona Toll Bridges Locally Assessed as Real Property
238 Arkansas Toll Bridges Not Taxable
239 California Toll Bridges Locally Assessed as Real Property
240 Colorado Toll Bridges NA
241 Connecticut Toll Bridges Not Taxable
242 Delaware Toll Bridges Not Taxable
243 Florida Toll Bridges Not Taxable
244 Georgia Toll Bridges Not Taxable
245 Hawaii Toll Bridges Not Taxable
246 Hawaii Toll Bridges NA
247 Idaho Toll Bridges NA
248 Alabama Water Utilities NA
249 Alaska Water Utilities Both- Locally Assessed as Real & Personal Property
250 Arizona Water Utilities Centrally Assessed
251 Arkansas Water Utilities Centrally Assessed
252 California Water Utilities Locally Assessed as Real Property
253 Colorado Water Utilities Centrally Assessed
254 Connecticut Water Utilities Locally Assessed as Real Property
255 Delaware Water Utilities Locally Assessed as Real Property
256 Florida Water Utilities Both- Locally Assessed as Real & Personal Property
257 Georgia Water Utilities Not Taxable
258 Hawaii Water Utilities Not Taxable
259 Hawaii Water Utilities NA
260 Idaho Water Utilities Centrally Assessed

The following graphs display the response distribution of the 20 Sub Questions for Question 8.

11.1 Comments

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12 Question 9

Complete response data listed in the table below.

Are chief officers in assessment appointed or elected in your state/province?
Jurisdiction Question Response
1 Alabama Appointed or Elected All Elected
2 Alaska Appointed or Elected All Appointed
3 Arizona Appointed or Elected All Elected
4 Arkansas Appointed or Elected Majority Elected, Some Appointed
5 California Appointed or Elected All Elected
6 Colorado Appointed or Elected Majority Elected, Some Appointed
7 Connecticut Appointed or Elected All Appointed
8 Delaware Appointed or Elected All Appointed
9 Florida Appointed or Elected All Elected
10 Georgia Appointed or Elected All Appointed
11 Hawaii Appointed or Elected NA
12 Hawaii Appointed or Elected NA
13 Idaho Appointed or Elected All Elected
14 Alabama If elected, what is the usual term of office? 6 years
15 Alaska If elected, what is the usual term of office? NA
16 Arizona If elected, what is the usual term of office? 4 years
17 Arkansas If elected, what is the usual term of office? 4 years
18 California If elected, what is the usual term of office? 4 years
19 Colorado If elected, what is the usual term of office? 4 years
20 Connecticut If elected, what is the usual term of office? Not Applicable
21 Delaware If elected, what is the usual term of office? Not Applicable
22 Florida If elected, what is the usual term of office? 4 years
23 Georgia If elected, what is the usual term of office? Not Applicable
24 Hawaii If elected, what is the usual term of office? Not Applicable
25 Hawaii If elected, what is the usual term of office? Not Applicable
26 Idaho If elected, what is the usual term of office? Not Applicable

The following graphs display the response distribution of the 2 Sub Questions for Question 9.

12.1 Comments

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13 Question 10

Complete response data listed in the table below.

Is public school funding subsidized from sources other than local property taxes?
Jurisdiction Question Response
1 Alabama Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes NA
2 Alaska Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes NA
3 Arizona Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes NA
4 Arkansas Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes NA
5 California Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes NA
6 Colorado Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes NA
7 Connecticut Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes NA
8 Delaware Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes NA
9 Florida Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes Yes
10 Georgia Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes NA
11 Hawaii Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes NA
12 Hawaii Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes NA
13 Idaho Amusement, Tobacco, Alcohol, Utility, Gasoline, or Mineral Taxes NA
14 Alabama Casino Tax Revenue NA
15 Alaska Casino Tax Revenue NA
16 Arizona Casino Tax Revenue Yes
17 Arkansas Casino Tax Revenue NA
18 California Casino Tax Revenue NA
19 Colorado Casino Tax Revenue NA
20 Connecticut Casino Tax Revenue NA
21 Delaware Casino Tax Revenue NA
22 Florida Casino Tax Revenue Yes
23 Georgia Casino Tax Revenue NA
24 Hawaii Casino Tax Revenue NA
25 Hawaii Casino Tax Revenue NA
26 Idaho Casino Tax Revenue NA
27 Alabama Federal Funding NA
28 Alaska Federal Funding NA
29 Arizona Federal Funding Yes
30 Arkansas Federal Funding NA
31 California Federal Funding Yes
32 Colorado Federal Funding Yes
33 Connecticut Federal Funding Yes
34 Delaware Federal Funding Yes
35 Florida Federal Funding Yes
36 Georgia Federal Funding Yes
37 Hawaii Federal Funding NA
38 Hawaii Federal Funding NA
39 Idaho Federal Funding Yes
40 Alabama Local, non-property taxes NA
41 Alaska Local, non-property taxes NA
42 Arizona Local, non-property taxes Yes
43 Arkansas Local, non-property taxes NA
44 California Local, non-property taxes NA
45 Colorado Local, non-property taxes NA
46 Connecticut Local, non-property taxes NA
47 Delaware Local, non-property taxes Yes
48 Florida Local, non-property taxes NA
49 Georgia Local, non-property taxes NA
50 Hawaii Local, non-property taxes NA
51 Hawaii Local, non-property taxes NA
52 Idaho Local, non-property taxes NA
53 Alabama Motor Vehicle Tax NA
54 Alaska Motor Vehicle Tax NA
55 Arizona Motor Vehicle Tax NA
56 Arkansas Motor Vehicle Tax NA
57 California Motor Vehicle Tax NA
58 Colorado Motor Vehicle Tax Yes
59 Connecticut Motor Vehicle Tax NA
60 Delaware Motor Vehicle Tax NA
61 Florida Motor Vehicle Tax Yes
62 Georgia Motor Vehicle Tax Yes
63 Hawaii Motor Vehicle Tax NA
64 Hawaii Motor Vehicle Tax NA
65 Idaho Motor Vehicle Tax NA
66 Alabama Private Company Contributions NA
67 Alaska Private Company Contributions NA
68 Arizona Private Company Contributions NA
69 Arkansas Private Company Contributions NA
70 California Private Company Contributions NA
71 Colorado Private Company Contributions NA
72 Connecticut Private Company Contributions NA
73 Delaware Private Company Contributions NA
74 Florida Private Company Contributions NA
75 Georgia Private Company Contributions NA
76 Hawaii Private Company Contributions NA
77 Hawaii Private Company Contributions NA
78 Idaho Private Company Contributions NA
79 Alabama Private funding, Education Foundations NA
80 Alaska Private funding, Education Foundations NA
81 Arizona Private funding, Education Foundations NA
82 Arkansas Private funding, Education Foundations NA
83 California Private funding, Education Foundations Yes
84 Colorado Private funding, Education Foundations NA
85 Connecticut Private funding, Education Foundations NA
86 Delaware Private funding, Education Foundations NA
87 Florida Private funding, Education Foundations NA
88 Georgia Private funding, Education Foundations NA
89 Hawaii Private funding, Education Foundations NA
90 Hawaii Private funding, Education Foundations NA
91 Idaho Private funding, Education Foundations Yes
92 Alabama State/Provincial Income Tax NA
93 Alaska State/Provincial Income Tax NA
94 Arizona State/Provincial Income Tax Yes
95 Arkansas State/Provincial Income Tax NA
96 California State/Provincial Income Tax Yes
97 Colorado State/Provincial Income Tax Yes
98 Connecticut State/Provincial Income Tax Yes
99 Delaware State/Provincial Income Tax Yes
100 Florida State/Provincial Income Tax Yes
101 Georgia State/Provincial Income Tax Yes
102 Hawaii State/Provincial Income Tax Yes
103 Hawaii State/Provincial Income Tax Yes
104 Idaho State/Provincial Income Tax Yes
105 Alabama State/Provincial Lottery Revenue NA
106 Alaska State/Provincial Lottery Revenue NA
107 Arizona State/Provincial Lottery Revenue NA
108 Arkansas State/Provincial Lottery Revenue NA
109 California State/Provincial Lottery Revenue Yes
110 Colorado State/Provincial Lottery Revenue NA
111 Connecticut State/Provincial Lottery Revenue Yes
112 Delaware State/Provincial Lottery Revenue Yes
113 Florida State/Provincial Lottery Revenue Yes
114 Georgia State/Provincial Lottery Revenue Yes
115 Hawaii State/Provincial Lottery Revenue NA
116 Hawaii State/Provincial Lottery Revenue NA
117 Idaho State/Provincial Lottery Revenue Yes
118 Alabama State/Provincial Sales Tax NA
119 Alaska State/Provincial Sales Tax NA
120 Arizona State/Provincial Sales Tax Yes
121 Arkansas State/Provincial Sales Tax NA
122 California State/Provincial Sales Tax Yes
123 Colorado State/Provincial Sales Tax Yes
124 Connecticut State/Provincial Sales Tax NA
125 Delaware State/Provincial Sales Tax NA
126 Florida State/Provincial Sales Tax Yes
127 Georgia State/Provincial Sales Tax Yes
128 Hawaii State/Provincial Sales Tax Yes
129 Hawaii State/Provincial Sales Tax NA
130 Idaho State/Provincial Sales Tax Yes

The following graphs display the response distribution of the 10 Sub Questions for Question 10.

13.1 Comments

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